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An Evaluation of the Informativeness of the Dual-Classification System for Lessees
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What this work says
Outgoing claims: the papers this work cites, builds on, or argues with.
inferredcites →https://doi.org/10.1007/s11142-007-9032-5openalex-extracted
How disclosure quality affects the level of information asymmetry
inferredcites →https://doi.org/10.1016/0165-4101(86)90004-2openalex-extracted
Accounting for leases by lessees
inferredcites →https://doi.org/10.1016/0165-4101(88)90006-7openalex-extracted
Economic consequences of accounting standards
inferredcites →https://doi.org/10.1016/0165-4101(94)90004-3openalex-extracted
Market liquidity and volume around earnings announcements
inferredcites →https://doi.org/10.1016/0304-405x(85)90044-3openalex-extracted
Bid, ask and transaction prices in a specialist market with heterogeneously informed traders
inferredcites →https://doi.org/10.1016/0304-405x(88)90034-7openalex-extracted
Estimating the components of the bid/ask spread
inferredcites →https://doi.org/10.1016/0304-405x(96)00879-3openalex-extracted
Proxies for the corporate marginal tax rate
inferredcites →https://doi.org/10.1016/j.finmar.2013.02.004openalex-extracted
A simple approximation of intraday spreads using daily data
inferredcites →https://doi.org/10.1016/j.jacceco.2007.10.001openalex-extracted
Using tax return data to simulate corporate marginal tax rates
inferredcites →https://doi.org/10.1016/j.jacceco.2010.09.002openalex-extracted
A review of tax research
inferredcites →https://doi.org/10.1016/j.jacceco.2011.11.006openalex-extracted
Research in accounting for income taxes
inferredcites →https://doi.org/10.1016/j.jacceco.2012.03.001openalex-extracted
Are IFRS-based and US GAAP-based accounting amounts comparable?
inferredcites →https://doi.org/10.1016/j.jacceco.2018.08.011openalex-extracted
The effect of economic policy uncertainty on investor information asymmetry and management disclosures
inferredcites →https://doi.org/10.1016/j.jacceco.2020.101344openalex-extracted
Disclosure processing costs, investors’ information choice, and equity market outcomes: A review
inferredcites →https://doi.org/10.1016/j.jcorpfin.2016.10.015openalex-extracted
Do operating leases expand credit capacity? Evidence from borrowing costs and credit ratings
inferredcites →https://doi.org/10.1016/j.racreg.2016.09.010openalex-extracted
Comment letter activity: A response to proposed changes in lease accounting
inferredcites →https://doi.org/10.1016/s0165-4101(98)00017-2openalex-extracted
Relative valuation roles of equity book value and net income as a function of financial health
inferredcites →https://doi.org/10.1016/s0304-405x(03)00169-7openalex-extracted
Modeling the bid/ask spread: measuring the inventory-holding premium
inferredcites →https://doi.org/10.1017/s0022109000003045openalex-extracted
The Impact of Regulation Fair Disclosure: Trading Costs and Information Asymmetry
inferredcites →https://doi.org/10.1086/660730openalex-extracted
Leasing and Secondary Markets: Theory and Evidence from Commercial Aircraft
inferredcites →https://doi.org/10.1093/rfs/4.4.623openalex-extracted
Estimation of the Bid–Ask Spread and Its Components: A New Approach
inferredcites →https://doi.org/10.1093/rfs/hhn026openalex-extracted
Leasing, Ability to Repossess, and Debt Capacity
inferredcites →https://doi.org/10.1093/rfs/hhn044openalex-extracted
Forecasting Default with the Merton Distance to Default Model
inferredcites →https://doi.org/10.1093/rof/rfx003openalex-extracted
What Are the Best Liquidity Proxies for Global Research?
inferredcites →https://doi.org/10.1111/0022-1082.55404openalex-extracted
Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status
inferredcites →https://doi.org/10.1111/1475-679x.00102openalex-extracted
Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study
inferredcites →https://doi.org/10.1111/1475-679x.12219openalex-extracted
Inference with Dependent Data in Accounting and Finance Applications
inferredcites →https://doi.org/10.1111/1911-3846.12033openalex-extracted
Operating Leases and Credit Assessments
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00286.xopenalex-extracted
Regulation Fair Disclosure and the Cost of Adverse Selection
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00306.xopenalex-extracted
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
inferredcites →https://doi.org/10.1111/j.1475-679x.2011.00409.xopenalex-extracted
Tax Expense Momentum
inferredcites →https://doi.org/10.1111/j.1540-6261.1976.tb01922.xopenalex-extracted
LEASING, BUYING, AND THE COST OF CAPITAL SERVICES
inferredcites →https://doi.org/10.1111/j.1540-6261.1985.tb02364.xopenalex-extracted
Optimal Release of Information By Firms
inferredcites →https://doi.org/10.1111/j.1540-6261.1985.tb05016.xopenalex-extracted
Determinants of Corporate Leasing Policy
inferredcites →https://doi.org/10.1111/j.1540-6261.1991.tb04620.xopenalex-extracted
Disclosure, Liquidity, and the Cost of Capital
inferredcites →https://doi.org/10.1111/j.1540-6261.2006.00828.xopenalex-extracted
What Works in Securities Laws?
inferredcites →https://doi.org/10.1111/j.1911-3846.1995.tb00461.xopenalex-extracted
Earnings, Book Values, and Dividends in Equity Valuation*
inferredcites →https://doi.org/10.1111/jbfa.12066openalex-extracted
Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy
inferredcites →https://doi.org/10.1146/annurev-financial-110716-032355openalex-extracted
Information Disclosure in Financial Markets
inferredcites →https://doi.org/10.1177/0148558x11401210openalex-extracted
The Impact of Operating Leases on Firm Financial and Operating Risk
inferredcites →https://doi.org/10.1177/0148558x9300800402openalex-extracted
The Effects of Recognition versus Disclosure on Shareholder Risk and Executive Compensation
inferredcites →https://doi.org/10.1506/car.26.4.7openalex-extracted
Do Analysts and Investors Fully Appreciate the Implications of Book‐Tax Differences for Future Earnings?*
inferredcites →https://doi.org/10.2139/ssrn.1000086openalex-extracted
Public and Private Enforcement of Securities Laws: Resource-Based Evidence
inferredcites →https://doi.org/10.2139/ssrn.176989openalex-extracted
The Effect of International Institutional Factors on Properties of Accounting Earnings
inferredcites →https://doi.org/10.2139/ssrn.1864771openalex-extracted
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
inferredcites →https://doi.org/10.2139/ssrn.2017160openalex-extracted
Mandatory IFRS Reporting and Changes in Enforcement
inferredcites →https://doi.org/10.2139/ssrn.2021154openalex-extracted
Shaping Liquidity: On the Causal Effects of Voluntary Disclosure
inferredcites →https://doi.org/10.2139/ssrn.686402openalex-extracted
Evidence on the Possible Information Loss of Conforming Book Income and Taxable Income
inferredcites →https://doi.org/10.2307/2672910openalex-extracted
The Economic Consequences of Increased Disclosure
inferredcites →https://doi.org/10.2308/accr-50421openalex-extracted
Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is Not an Issue
inferredcites →https://doi.org/10.2308/accr-50576openalex-extracted
The Role of Dissemination in Market Liquidity: Evidence from Firms' Use of Twitter™
inferredcites →https://doi.org/10.2308/accr-50644openalex-extracted
Mispricing of Book-Tax Differences and the Trading Behavior of Short Sellers and Insiders
inferredcites →https://doi.org/10.2308/accr-50858openalex-extracted
Rating Agency Adjustments to GAAP Financial Statements and Their Effect on Ratings and Credit Spreads
inferredcites →https://doi.org/10.2308/accr-52367openalex-extracted
Reporting and Non-Reporting Incentives in Leasing
inferredcites →https://doi.org/10.2308/accr-52607openalex-extracted
On the Relation between Financial Reporting Quality and Country Attributes: Research Challenges and Opportunities
inferredcites →https://doi.org/10.2308/accr.1999.74.1.29openalex-extracted
Equity Valuation and Negative Earnings: The Role of Book Value of Equity
inferredcites →https://doi.org/10.2308/accr.2004.79.2.473openalex-extracted
Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries
inferredcites →https://doi.org/10.2308/accr.2004.79.4.1039openalex-extracted
Taxable Income, Future Earnings, and Equity Values
inferredcites →https://doi.org/10.2308/accr.2005.80.1.137openalex-extracted
The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences
inferredcites →https://doi.org/10.2308/accr.2006.81.5.983openalex-extracted
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
inferredcites →https://doi.org/10.2308/horizons-2023-156openalex-extracted
Right-of-Use Assets and the Prediction of Revenue
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